Angesichts der dramatischen wirtschaftlichen Auswirkungen der Corona-Pandemie hat der Gesetzgeber nun mit weiteren Erleichterungen reagiert: Das Zweite Corona Steuerhilfegesetz verbessert temporär, aber dann auch signifikant, die Möglichkeit zum steuerlichen Verlustrücktrag.
Erhebliche Erhöhung des Höchstbetrags auf EUR 5 / EUR 10 Mio
UK COVID-19 Developments
HMRC updates its trading activities guidance
In view of the dramatic economic effects of the coronavirus pandemic, the legislator has reacted by providing further relief: The Second Coronavirus Tax Relief Act temporarily, but at the same time significantly, improves the possibility of tax loss carrybacks.
Significant increase of the maximum amount to EUR 5 / EUR 10 million
Oliver Hyams and Amy Held investigate the recent case of Islandsbanki Hf & Ors v Stanford [2020] EWCA Civ 480.
Background
Urteilsanmerkung zu BFH, Urteil vom 22.10.2019 – VII R 30/18
As the world economy struggles to cope with the impact of the COVID-19 pandemic, many companies and other creditors are exploring options to manage non-collectible debts. However, the tax costs and consequences of different approaches to settling debts are often overlooked when they should be key considerations, and unwary creditors are at risk of unexpected surprises. This article will analyze some common debt settlement options and their tax consequences.
Debt Offset
Desde el pasado 23 de marzo, con esta newsletter en Garrigues hemos hecho un esfuerzo por acercaros aquellos temas regulatorios de los que semana a semana las empresas teníais que estar más pendientes desde todas las áreas de práctica del derecho de los negocios. Dado que el estado de alarma toca a su fin en unos pocos días, esta será la última entrega de una publicación que esperamos haya cumplido su función. A partir de ahora, os seguiremos manteniendo informados a través de nuestros formatos habituales de Alertas, Comentarios, Perspectivas o Newsletters.
面对疫情所造成的严重冗员和经营危机，部分公司可能最终不得不选择提前关闭。针对提 前解散牵涉的两个重要方面，即员工遣散以及后续清算，我们在本文中从劳动法和公
To tackle the Covid-19 pandemic crisis, three new measures to strengthen the liquidity and solvency of businesses in Belgium were submitted to the federal parliament in a draft bill on 5 June 2020.
1° Anticipated tax deduction of losses (individual income tax and non-resident individual income tax)
What is it about?
The taxable result generated in income year 2019 (tax assessment year 2020) can be exempt from tax up to the (estimated) professional losses to be suffered in income year 2020 (tax assessment year 2021).
Status as of 16/09
Table of Content